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of <h1>Exclusion of Timeframes in Limitation Period for International Taxation Advance Rulings Under Sections 153(9)(viii) and 153(9)(ix)</h1> In computing the period of limitation for international taxation advance rulings, specific timeframes are excluded. First, the timeframe from the application date to the receipt of the rejection order by the Principal Commissioner or Commissioner is excluded, as per section 153(9)(viii). Second, the period from the application date to the receipt of the pronounced advance ruling by the Principal Commissioner or Commissioner is also excluded, according to section 153(9)(ix). These exclusions ensure that the time taken by the Authority or Board for Advance Rulings does not count towards the limitation period.
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